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About Tax Map

Publication 15
(Circular E), Employer's Tax Guide
(Rev 1/2005)
Introduction, Useful Items and Important Changes.

Calendar

By January 31
By February 15
On February 16
By February 28
By March 31
By April 30, July 31, October 31, and January 31
Before December 1
On December 31

Reminders

Electronic Filing and Payment
Hiring New Employees
Paying Wages, Pensions, or Annuities
Information Returns
Nonpayroll Income Tax Withholding
Recordkeeping
Change of Address
Private Delivery Services
Telephone Help
Unresolved Tax Issues

Introduction

1. Employer Identification Number (EIN)

2. Who Are Employees?

3. Family Employees

4. Employee's Social Security Number (SSN)

5. Wages and Other Compensation

6. Tips

7. Supplemental Wages

8. Payroll Period

9. Withholding From Employees' Wages

Income Tax Withholding
Social Security and Medicare Taxes
Part-Time Workers

10. Advance Earned Income Credit (EIC) Payment

Required Notice to Employees

11. Depositing Taxes

When To Deposit
How To Deposit
Deposit Penalties

12. Filing Form 941

13. Reporting Adjustments on Form 941

Current Period Adjustments
Prior Period Adjustments
Wage Repayments

14. Federal Unemployment (FUTA) Tax

16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

Income Tax Withholding
Advance Payment Methods for the Earned Income Credit (EIC)
Whole-Dollar Withholding and Paying Advance EIC (Rounding)